By December 31, 2023, Blue Corp. had performed a significant amount of environmental consulting services for Crane Ltd. Crane was short of cash, and Blue agreed to accept a $298,000, non-interest-bering note due December 31, 2025, as payment in full. Crane is a bit of credit risk and typically borrows fund at a rate of 15%. Blue is much more creditworthy and has various lines of credit at 9%. Blue reported under IFRS. Asuming Blue's fiscal year end is December 31, prepare the journale entry at December 31, 2024